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No TCS on Compounding Fees as Illegal Mining Lacks Legal Contract or Licence: SC

SEO Expert April 7, 2026

The Supreme Court upheld that Section 206C(1C) applies only to lawful mining arrangements involving lease or licence. It ruled that compounding fees from illegal mining are not subject to TCS.

The post No TCS on Compounding Fees as Illegal Mining Lacks Legal Contract or Licence: SC appeared first on TaxGuru.

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Previous: TCS Cannot Be Extended to Illegal Mining Cases Due to Absence of Transfer of Rights: Chhattisgarh HC
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